How will imports be taxed under GST?

Imports of Goods and Services will be treated as
inter-state supplies and IGST will be levied on import of
goods and services into the country. The incidence of tax
will follow the destination principle and the tax revenue in
case of SGST will accrue to the State where the imported
goods and services are consumed. Full and complete set-off will be available on the GST paid on import on goods and
services.